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1 | AN ACT concerning revenue.
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2 | Be it enacted by the People of the State of Illinois,
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3 | represented in the General Assembly:
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4 | Section 5. The Parking Excise Tax Act is amended by | ||||||||||||||||||||||||
5 | changing Section 10-20 as follows: | ||||||||||||||||||||||||
6 | (35 ILCS 525/10-20)
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7 | Sec. 10-20. Exemptions. The tax imposed by this Act shall | ||||||||||||||||||||||||
8 | not apply to: | ||||||||||||||||||||||||
9 | (1) Parking parking in a parking area or garage | ||||||||||||||||||||||||
10 | operated by the federal government or its | ||||||||||||||||||||||||
11 | instrumentalities that has been issued an active tax | ||||||||||||||||||||||||
12 | exemption number by the Department under Section 1g of the | ||||||||||||||||||||||||
13 | Retailers' Occupation Tax Act; for this exemption to | ||||||||||||||||||||||||
14 | apply, the parking area or garage must be operated by the | ||||||||||||||||||||||||
15 | federal government or its instrumentalities; the exemption | ||||||||||||||||||||||||
16 | under this paragraph (1) does not apply if the parking | ||||||||||||||||||||||||
17 | area or garage is operated by a third party, whether under | ||||||||||||||||||||||||
18 | a lease or other contractual arrangement, or any other | ||||||||||||||||||||||||
19 | manner whatsoever . ; | ||||||||||||||||||||||||
20 | (2) Residential residential off-street parking for | ||||||||||||||||||||||||
21 | home or apartment tenants or condominium occupants, if the | ||||||||||||||||||||||||
22 | arrangement for such parking is provided in the home or | ||||||||||||||||||||||||
23 | apartment lease or in a separate writing between the |
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1 | landlord and tenant, or in a condominium agreement between | ||||||
2 | the condominium association and the owner, occupant, or | ||||||
3 | guest of a unit, whether the parking charge is payable to | ||||||
4 | the landlord, condominium association, or to the operator | ||||||
5 | of the parking spaces . ; | ||||||
6 | (3) Parking parking by hospital employees in a parking | ||||||
7 | space that is owned and operated by the hospital for which | ||||||
8 | they work . ; and | ||||||
9 | (4) Parking parking in a parking area or garage where | ||||||
10 | 3 or fewer motor vehicles are stored, housed, or parked | ||||||
11 | for hire, charge, fee or other valuable consideration, if | ||||||
12 | the operator of the parking area or garage does not act as | ||||||
13 | the operator of more than a total of 3 parking spaces | ||||||
14 | located in the State; if any operator of parking areas or | ||||||
15 | garages, including any facilitator or aggregator, acts as | ||||||
16 | an operator of more than 3 parking spaces in total that are | ||||||
17 | located in the State, then this exemption shall not apply | ||||||
18 | to any of those spaces.
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19 | (5) For the duration of the Illinois State Fair or the | ||||||
20 | DuQuoin State Fair, parking in a parking area or garage | ||||||
21 | that is operated for the use of attendees, vendors, or | ||||||
22 | employees of the particular State Fair and is not | ||||||
23 | otherwise subject to taxation under this Act in the | ||||||
24 | ordinary course of business. | ||||||
25 | (Source: P.A. 101-31, eff. 6-28-19.)
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